Xem 1-20 trên 196 kết quả Individual accounts
  • This chapter will reveal the key variables involved in managing receivables effi- ciently, and it will show how these variables can be changed to obtain the optimal investment. We consider first the credit and collection policies of the firm as a whole, and then discuss credit and collection procedures for the individual account. The last part of the chapter investigates techniques for efficiently managing the final major current asset account for the typical firm – inventories.

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  • administrative expenses, being treated as period costs. ABSORPTION VARIANCE is the variance from budgeted absorption costing of manufactured product. See also ABSORPTION COSTING. ACAT (Accreditation Council for Accountancy and Taxation) is a national organization established in 1973 as a non-profit independent testing, accrediting and monitoring organization. The Council seeks to identify professionals in independent practice who specialize in providing financial, accounting and taxation services to individuals and small to mid-size businesses.

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  • Accounting knowledge is a core business skill that both complements and enhances your other talents. Individuals promoted to management or supervisory roles from either line or staff jobs find that many of their new responsibilities involve knowing something about accounting. Congratulations on your promotion! You’ve come to the right place to start developing those accounting skills. If you haven’t had a recent promotion, more congratulations are in order. You are taking steps to gain the skills that will lead to promotion in the near future....

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  • A&E can mean either Appropriation & Expense or Analysis & Evaluation. : Có thể được hiểu là Riêng biệt và Chi phí hoặc Phân tích và Ước lượng A&G is Adminstrative & General. : Quản trị và Tổng quát A&M is Additions and Maintenance. :Thêm vào và Bảo trì A&P is an acronym for Administrative and Personnel.

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  • An understanding of the principles of bookkeeping and accounting is essential for anyone who is interested in a successful career in business. The purpose of bookkeeping and accounting is to provide information concerning the financial affairs of a business. This information is needed by owners, managers, creditors, and governmental agencies. An individual who earns a living by recording the financial activities of a business is known as a bookkeeper, while the process of classifying and summarizing business transactions and interpreting their effects is accomplished by the accountant.

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  • .ETHICAL ISSUES IN ACCOUNTING Ethical issues in the field of accounting have been previously considered in the UK only in terms of the application of codes of ethics. This unique book identifies accounting as an activity with complex ethical implications for the profession in general and for individual practitioners.

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  • You use Cost Center Accounting for controlling purposes within your organization. The costs incurred by your organization should be transparent. This enables you to check the profitability of individual functional areas and provide decision-making data for management. This requires that all costs be assigned according to their source. However, source-related assignment is especially difficult for overhead costs. Cost Center Accounting lets you analyze the overhead costs according to where they were incurred within the organization....

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  • Common to these episodes is a struggle to manage tensions associated with the (long- term) movement of accountants into markets that have not been conventionally associated with their professional expertise and status.

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  • The United Nations Development Programme (UNDP 2005b, 20) documents that the poorest 40 per cent of the world’s population, that is, the 2.5 billion people who live on less than two dollars a day, account for 5 per cent of the world’s income, while the richest 10 per cent, most of them living in high-income countries, account for 54 per cent of the world’s income. When assessing global poverty, it is important to keep in mind that inequalities are not just intrinsic to differences in income between countries or between groups and individuals within a country.

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  • Moreover, due to the complicated pyramidal and cross-holding ownership structures typical in East Asian companies, a significant number of controlling owners in the region actually possess more control than their equity ownership indicates, which further exacerbates the entrenchment effect.2 The entrenchment effect of the ownership structure potentially affects firms’ financial reporting.

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  • A corporation can be viewed as a nexus of contracts designed to minimize contracting costs (Coase 1937). Parties contracting with the firm desire information both about the firm’s ability to satisfy the terms of contracts and the firm’s ultimate compliance with its contractual obligations. Financial accounting information supplies a key quantitative representation of individual corporations that supports a wide range of contractual relationships.

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  • Omission of minerals is just one of the issues addressed in the construction of environmental accounts. Still, extending the nipa to include minerals is a natural starting point for the project of environmental accounting. These assets— which include notably petroleum, natural gas, coal, and nonfuel minerals—are already part of the market economy and have important links to environmental policy. Indeed, production from these assets is already included in the nation’s gross domestic product (gdp).

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  • Peer review for firms that only perform services under SSARS and/or services under the SSAEs not included in system reviews have peer reviews called engagement reviews. The objectives of an engagement review are to provide the reviewer with a reasonable basis for expressing limited assurance that: a.

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  • Prior to the US Securities Acts contractual uses of accounting ("stewardship") were considered the prime reasons for the calculation of accounting earnings. For example, Leake (1912, pp. 1-2) lists management's requirement to ascertain and distribute earnings according to the differential rights of the various classes of capital and profit sharing schemes as the leading two reasons for calculating earnings (other reasons given by Leake are income taxes and public utility regulation).

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  • You use Cost Center Accounting for controlling purposes within your organization. The costs incurred by your organization should be transparent. This enables you to check the profitability of individual functional areas and provide decision-making data for management. This requires that all costs be assigned according to their source. However, source-related assignment is especially difficult for overhead costs. Cost Center Accounting lets you analyze the overhead costs according to where they were incurred within the organization....

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  • (BQ) Chapter 8: Process costing. We continue our discussion of the details of a product costing system in Chapter 8 by developing a process costing system. As we discussed in Chapter 6, the difference between job order and process costing is the level at which costs are aggregated before they are assigned to the individual units of product. Process costing assumes that all units are homogeneous and follow the same path through the production process.

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  • In this chapter, the learning objectives are: Integrate separate REA diagrams for individual business cycles into a single, comprehensive organization-wide REA diagram; build a set of tables to implement an REA model of an AIS in a relational database; explain how to write queries to retrieve information from an AIS relational database built according to the REA data model.

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  • We continue our discussion of the details of a product costing system in Chapter 8 by developing a process costing system. As we discussed in Chapter 6, the difference between job order and process costing is the level at which costs are aggregated before they are assigned to the individual units of product. Process costing assumes that all units are homogeneous and follow the same path through the production process.

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  • We saw in Chapter 12 that a decentralized firm delegates decision-making authority to subordinates. With this delegation of authority comes the risk of managers making decisions based on their individual goals that can be sub-optimal for the organization as a whole. One example of dysfunctional decision-making occurs when business units or divisions within the organization buy goods and services from one another and each unit or division manager is evaluated on reported profits. In this chapter we address this potential problem.

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  • Chapter 18 - Implementing an REA model in a relational database. In this chapter, the learning objectives are: Integrate separate REA diagrams for individual business cycles into a single, comprehensive organization-wide REA diagram; build a set of tables to implement an REA model of an AIS in a relational database; explain how to write queries to retrieve information from an AIS relational database built according to the REA data model.

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